Article 26-9Matters to Be Stated in Written Notification of Delivery of Qualified Invoices, etc. by an Executive Partner, etc.
第二十六条の九(業務執行組合員による適格請求書等の交付の届出書の記載事項等)
The matters specified by Ministry of Finance Order prescribed in Article 70-14, paragraph (2) of the Order are the following:
令第七十条の十四第二項に規定する財務省令で定める事項は、次に掲げる事項とする。
the notifier's name or title (including the name of the representative; the same applies hereinafter in this item, in item (i) of the following paragraph and in paragraph (3), item (i)), place for tax payment, and corporate number (for a person that has no corporate number, the name or title and place for tax payment);
the name of the voluntary partnership, etc. prescribed in Article 57-6, paragraph (1) of the Act relating to the notifier and the location of the office or similar place relating to the business of that voluntary partnership, etc.;
届出者に係る法第五十七条の六第一項に規定する任意組合等の名称及び当該任意組合等の事業に係る事務所等の所在地
the names or titles and registration numbers of all partners of that voluntary partnership, etc.;
当該任意組合等の全ての組合員の氏名又は名称及び登録番号
the content of the business, and the duration, of that voluntary partnership, etc.;
当該任意組合等の事業の内容及び存続期間
any other matters for reference.
その他参考となるべき事項
A written notification under Article 70-14, paragraph (3) of the Order must state the following matters:
令第七十条の十四第三項の規定による届出書には、次に掲げる事項を記載しなければならない。
the notifier's name or title, place for tax payment, and corporate number (for a person that has no corporate number, the name or title and place for tax payment);
届出者の氏名又は名称、納税地及び法人番号(法人番号を有しない者にあつては、氏名又は名称及び納税地)
the name of the voluntary partnership, etc. prescribed in Article 57-6, paragraph (1) of the Act relating to the notifier and the location of the office or similar place relating to the business of that voluntary partnership, etc.;
届出者に係る法第五十七条の六第一項に規定する任意組合等の名称及び当該任意組合等の事業に係る事務所等の所在地
the details of the change;
変更の内容
any other matters for reference.
その他参考となるべき事項
A written notification under Article 70-14, paragraph (4) of the Order must state the following matters:
令第七十条の十四第四項の規定による届出書には、次に掲げる事項を記載しなければならない。
the notifier's name or title, place for tax payment, and corporate number (for a person that has no corporate number, the name or title and place for tax payment);
届出者の氏名又は名称、納税地及び法人番号(法人番号を有しない者にあつては、氏名又は名称及び納税地)
the name of the voluntary partnership, etc. prescribed in Article 57-6, paragraph (1) of the Act relating to the notifier and the location of the office or similar place relating to the business of that voluntary partnership, etc.;
届出者に係る法第五十七条の六第一項に規定する任意組合等の名称及び当該任意組合等の事業に係る事務所等の所在地
the date on which the liquidation of that voluntary partnership, etc. was completed;
当該任意組合等の清算が結了した年月日
any other matters for reference.
その他参考となるべき事項
Read this with the articles around it
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 7, paragraph (1), item (i)
office or similar placemachine translation
「事務所等」
The office, place of business or similar place in Japan through which a foreign business operator (国外事業者), other than a specified foreign business operator (特定国外事業者), handles the transfers, etc. of assets (資産の譲渡等) it makes in Japan; an application for registration as a qualified invoice issuer gives its location.
Short name set inArticle 26-2, paragraph (1), item (iii)· applies only in this provision and in Article 26-7, paragraph (1); and Article 26-9
registration numbermachine translation
「登録番号」
The registration number of a qualified invoice issuer (適格請求書発行事業者), recorded with its name in the register of qualified invoice issuers (適格請求書発行事業者登録簿) under Article 57-2, paragraph (4) of the Consumption Tax Act.
Defined inArticle 26-2, paragraph (2), item (i)· applies only in this article and in Article 26-9, paragraph (1), item (iii)